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The value of financial instruments (金融商品), the amount receivable for options, and trends in financial indexes (金融指標) — for the commodities in Article 2, paragraph (24), item (iii)-3 and indexes on them, only those listed on a financial instruments exchange — whose analysis underlies the investment decisions in investment advisory and investment management business.
金融商品（第二十四項第三号の三に掲げるものにあつては、金融商品取引所に上場されているものに限る。）の価値、オプションの対…
報告書提出組合員
In Article 165-2, the partner of a specified partnership, etc. (特定組合等) that submitted a report under paragraph (1) of that Article on the most recent purchase, etc. or sale, etc. of a listed company's regulated securities, etc. made for the partnership's property.
第一項の規定により報告書（直近の買付け等又は売付け等に係るものに限る。）を提出した組合員
特定銀行代理業者
In Articles 52-46 and 52-47, a bank agent (銀行代理業者) that acts as agent in concluding contracts to accept deposits of the kinds a Cabinet Office Order (内閣府令) specifies; its non-business days are limited to Sundays and other days a Cabinet Order (政令) sets.
特定銀行代理行為（内閣府令で定める預金の受入れを内容とする契約の締結の代理をいう。次条第一項において同じ。）を行う銀行代理業者
当初申告税額控除額
In Article 53, paragraphs 39 to 41, the amount stated as the tax credit amount (税額控除額) — the foreign tax credit against the corporation levy (法人税割) under paragraph 38 — for a group tax sharing corporation's (通算法人) applicable business year (適用事業年度) in the documents attached to its prefectural inhabitant tax (道府県民税) return under paragraph 1, filed by the deadline by a corporation that must file a corporation tax return under Article 71, paragraph 1 (where Article 72, paragraph 1 applies) or Article 74, paragraph 1 of the Corporation Tax Act; where the credit differs, the stated amount is treated as the credit.
当該適用事業年度の第一項の規定による申告書（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限までに提出したものに限る。）に添付された書類に当該適用事業年度の税額控除…
In Article 62-8(6)(i) and (9), an employee taken over in a non-qualified merger, etc. (非適格合併等) whose retirement allowance is covered by an assumption of retirement allowance debts (退職給与債務引受け).
退職給与債務引受けの対象とされた第二項第一号に規定する従業者
欠損控除前所得金額
In Article 64-7, the income of another group tax sharing corporation (通算法人) for its business year ending on the last day of the applicable business year (適用事業年度), calculated without the main clause of Article 57, paragraph (1), Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5), less the amount in item (ii)(c)(3)(i).
第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項並びに第六十二条の五第五項の規定を適用しないものとして計算した場合における適用事業年度終了の日に終了する当該他の通算法人の事業…
The consumption tax that Article 30, paragraph (1) deducts for a taxable period: the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).
第三十条第二項に規定する課税仕入れ等の税額
特定所有者不明土地
Specified land with an unknown owner as defined in Article 10(2)(v) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (所有者不明土地の利用の円滑化等に関する特別措置法), named in an application for an adjudication (裁定申請書).
所有者不明土地の利用の円滑化等に関する特別措置法第十条第二項第五号に規定する特定所有者不明土地
特例受贈事業用資産
The specified business assets (特定事業用資産) acquired by gift for which the gift tax return states that the deferral of gift tax under Article 70-6-8, paragraph (1) is sought.
同項に規定する特例受贈事業用資産
認定都市農地貸付け
A loan of farmland by setting up a right of lease (賃借権) or a right under a loan for use (使用貸借), made as a certified business plan (認定事業計画) under Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland provides.
賃借権又は使用貸借による権利の設定による貸付けであつて都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号に規定する認定事業計画の定めるところにより行われるもの
In Article 86-6, an establishing and operating business operator (設置運営事業者) of an integrated resort whose district development plan (区域整備計画) has been certified under Article 9, paragraph (11) of the Act on Development of Specified Integrated Resort Districts, as Article 2, paragraph (9) of that Act names it, other than a business operator (事業者) exempt from paying consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act.
特定複合観光施設区域整備法第二条第九項に規定する認定設置運営事業者をいい、消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く
The amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act; Article 86-6 bars a certified installer and operator (認定設置運営事業者) of an integrated resort from deducting it on purchases that must be accounted to its casino business.
消費税法第三十条第二項に規定する課税仕入れ等の税額
電子決済等取扱業務
The business of an electronic payment handling service provider (電子決済等取扱業者) involving the acts listed in Article 2, paragraph (17): handling payments into and out of a bank's depositors' accounts on the bank's behalf, and acting as intermediary for deposit contracts in connection with that.
電子決済等取扱業者が営む第十七項各号に掲げる行為に係る業務
Electric facilities for general use (一般用電気工作物) and small-scale electric facilities for business use (小規模事業用電気工作物) taken together, both as Article 38 of the Electricity Business Act defines them, in paragraphs (1) and (3).
一般用電気工作物（電気事業法（昭和三十九年法律第百七十号）第三十八条第一項に規定する一般用電気工作物をいう。以下同じ。）及び小規模事業用電気工作物（同条第三項に規定する小規模事業用電気工作物をいう。以下同じ。）
適格請求書発行事業者
In Article 86-5, paragraphs (13) and (14), a qualified invoice issuer as defined in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act — a business operator (事業者) registered under Article 57-2, paragraph (1) of that Act — whose taxable sales in the base period (基準期間における課税売上高) under Article 9, paragraph (1) of that Act for the taxable period (課税期間) are 10 million yen or less.
消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいい、その課税期間に係る同法第九条第一項に規定する基準期間における課税売上高が千万円以下である者に限る
仕入れに係る消費税額
The consumption tax on purchases as defined in Article 32, paragraph 1, item 1 of the Consumption Tax Act, from which Article 86-6 subtracts part of the tax credited on adjustment-target fixed assets (調整対象固定資産) that an authorized integrated resort operator bought for business other than its casino business (カジノ業務) and then, within three years, used only in its casino business.
同法第三十二条第一項第一号に規定する仕入れに係る消費税額
In Article 19, items (viii) and (ix), the work listed in the lower column of the Appended Table (別表) that an order of the competent ministries (主務省令) specifies as work to be made more efficient by receiving specific personal information (特定個人情報) promptly.
同表の当該各項の下欄に掲げる事務のうち、迅速に特定個人情報の提供を受けることによって効率化を図るべきものとして主務省令で定めるもの
In Article 75-3, paragraph (7), a person abroad in the business of making specified equipment (特定装置) for export to Japan, or of exporting it to Japan under a contract to buy it from such a maker, whose model (型式) has been designated under paragraph (1) of that Article.
第二項に規定する者であつてその製作し、又は輸出する特定装置の型式について第一項の規定による指定を受けたもの
Commodity transaction debt assumption services, etc. as defined in Article 170, paragraph (2) of the Commodity Derivatives Transaction Act — assuming obligations arising from transactions on a commodity market, and assuming obligations from over-the-counter commodity derivatives transactions with clearing participants — which a financial instruments clearing organization (金融商品取引清算機関) may also carry on with the Prime Minister's approval.
商品先物取引法第百七十条第二項に規定する商品取引債務引受業等
公開買付訂正届出書等
In Chapter 6-2, a tender offer statement (公開買付届出書) under Article 27-3, paragraph (2), an amended statement under Article 27-8, paragraph (2), a tender offeror's answer (対質問回答報告書) under Article 27-10, paragraph (11), or an amended report for it under Article 27-8, paragraph (2) as Article 27-10, paragraph (12) applies it (including each of these as Article 27-22-2, paragraph (2) applies to an issuer's tender offer for its own listed share certificates, etc.).
第二十七条の三第二項（第二十七条の二十二の二第二項において準用する場合を含む。）に規定する公開買付届出書、第二十七条の八第二項（第二十七条の二十二の二第二項において準用する場合を含む。）の規定による訂正届出書、第二十七条の十第十一項に規定する対質問回答報告書又は同条第十二項において準用する第二十七条の八第二項の規定による訂正報告書